Wang and Patterson formed a partnership with Wang contributing $$20,000$ and Patterson contributing a used typewriter with a book value of $$10$ and a market value of $$32$ as well as his expertise in the business. The partners will have equal initial capital balances and will use the bonus method. During the year:

$1.$ Wang and Patterson each withdrew $$85,000$ in cash.

$2.$ All closing entries were made with the partnership allocating its profit of $$300,000$ one$-$third to Wang and two$-$thirds to Patterson.

The ending balance of Patterson$$s capital account is:

a$.$ $$115,032$

b$.$ $$200,000$

c$.$ $$115,000$

d$.$ $$125,016$